I:TY BAN NHAN DAN QU ,AN 2 CONG HOA XA HOI CHU NGHIA VIET NAM Doc 14p - Ty do - Hanh phtic

Quail 2, ngay thang 5 Wain 2017

Kinh giri: ThU trtrang cac dun vi str nghiep cong lap thu8c quan.

Can cir Luat quail 13"( sir dung tai san nha nuOc s6 09/2008/QH12 ngdy 03 thang 6 nam 2008;

Can cir Nghi dinh so 52/2009/ND-CP ngay 03 thang 6 nam 2009 dia. Chinh phu ye quy dinh chi tiet va htthng clan thi hanh mot s6 dieu cua Luat quan 1Y, sir dung tai san nha mik;

Can cd Nghi dinh so 04/ 2016/ND-CP ngdy 06 thang 01 nam 2016 dm Chinh phit ye sixa d6i, b6 sung mot so dieu cua Nghi dinh so 52/2009/ND-CP ngdy 03 thang 6 nam 2009 cua Chinh phit quy dinh chi tiet va htreing dan thi hanh m8t so dieu cua Luat quan 1Y, sir dung tai san nha mthc;

Can cir Thong tu. s6 245/2009/TT-BTC ngay 31 thang 12 nam 2009 dm B8 Tai chinh quy dinh thvc hien mot so not dung dm Nghi dinh so 52/2009/ND-CP ngdy 03 thang 6 nam 2009 dm Chinh phit quy dinh chi tiet va htrong dan thi hanh mot so dieu cua Luat quart 1Y, sir dung tai san nha ntrot;

Can cir Thong to s6 23/2016/TT-BTC ngay 16 thang 02 nam 2016 cua Bo Tai chinh ye Htthng dan mot s6 not dung ye quanlY, sir dung tai san nha nu& tai don vi six nghiep cong lap;

Can cir Cong van so 2714/UBND-TM ngay 01 thang 6 nam 2016 cua Uy ban nhan, dan thanh ph6 ve viec thong bao dank muc cac don vi str nghiep ding lap du dieu kien dtroc Nha ntrOc xac dinh gia tri tai san de giao cho don vi quart 1Y theo co. the giao von cho doanh nghiep.

Can cir Cong van s6 1324/STC-HCSN ngay 27 thang 02 nam 2017 dm SO. Tai chinh ve twang dAn trinh tv, thit tuc xac dinh gia tri tai san nha ntrac de giao cho don vi stx nghiep cong lap ttr chit tai chinh quan 1Y theo co' che giao von cho doanh nghiep.

Can cir Cong van s6 3673/STC-HCSN ngay 07 thang 4 nam 2017 cua So Tai chinh ve dieu chinh phu luc dinh kem Cong van s6 1324/STC-HCSN ngay 27

S6: aeOtt/UBND-TCKH V/v htning clan trinh tir, thit tuc xac dinh

gia tri tai san nha nuac de giao cho don vi su nghiep cong lap tu chu tai chinh quan

][/ theo co the giao von cho doanh nghiep

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thang 02 nam 2017 cila Ser Tai chinh ve hu6mg dan giao tai san theo ca the giao von cho doanh nghiep.

Uy ban nhan dan quan hirang dan mot se) not dung ve trinh tu, thu tuc xac dinh gia tri tai san nha nuac de , giao cho don vi su nghiep ding 1.4p to chu tai

chinh quan lY theo co che giao von cho doanh nghiep cu the nhu sau:

I. Pham vi va doi ttnyng fip dung:

1. Cac don vi su nghiep ding lap du dieu kien dirge Nha nu& xac dinh gia tri tai san de giao cho don vi quan lY theo co the giao von cho doanh nghiep la nhang dap vi su nghiep thuc danh muc chi fiat dinh kern theo Cong van so 2714/UBND-TM ngay 01 thang 6 nam 2016 cila Uy ban nhan dan thanh pht) (dinh kern danh sach).

2. Toan 130 tai san nha nuac do dem vi su nghiep cong lap to chit tai chinh clang quan 1Y, sir dung deu duoc xac dinh gia tri de giao cho dap vi quan 1Y, trir cac tai san sau:

a) Tai san don vi thue, muon, nhan gap von lien doanh, lien ket cua cac to chirc, ca nhan khac va cac tai san khac khong phai cua don vi;

b) Tai san khong can dung, it dong, cha thanh 1Y, don vi co trach nhiem xir lY theo the d() hien hanh. Truong hop den tiled diem xac dinh gia tri ma clan vi chua kip xir thi don vi c6 trach nhiem tiep tuc bao quan va bao cao cap c6 tharn quyen theo quy dinh cua phap lu'at ve quan 1Y, sir dung tai san nha nu& quyet dinh xir ly va giao trach nhiem to chirc xirlY;

c) Phan dien tich nha, dat cua dam vi da bt) tri lam nha cho can b'O, cong chirc, vien chirc du dieu kien chuyen giao cho Uy ban nhan dan cap tinh, noi có nha, dat de quan ly, xir ly theo quy dinh cua phap luat hien hanh.

Truang hop nha, dat khong du dieu kien chuyen giao cho Uy ban nhan dan cap tinh thi dan vi co trach nhiem thuc hien sap xep 14i theo quy dinh hien hanh. Neu sau khi thuc hien sap xep 14i, don vi dirge tiep tuc sir dung thi thuc hien xac dinh gia tri de giao cho don vi;

d) Phan dien tich dat Nha nu& cho don vi su nghiep cong lap thue tra tien thue dat hang nam;

e) Tai san cua cac du an do don vi su nghiep cong lap lam chu dkx an nh•ng

chua có quyet dinh xir lY ciia cap có tham quyen.

II. Trinh tir thit tuc xac dinh gia tri tai san nha ntrerc de chuyen giao cho dolt vi sty nghiep cong lap tir chit tai chinh:

Birk 1: Don vi su nghiep thanh lap HOi dZing xac dinh gia tri tai san nha nuac, thanh phan 1--FOi &mg gom:

- Lanh dao don vi - Chu tich Hoi dtmg.

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- Dai dien co. quan quan 11 cap tren.

- Dai dien 1)8 ph4n dugc giao trtrc tiep sir dung tai san.

- Dai dien 130 phan tai chinh — ke toan don vi.

- dien co quan chuyen mon ky thuat (n6u c an).

- Cac thanh vien khac c8 lien quan.

flOi dong chuan bi day dit ho so. tai lieu c6 lien quan, ho so. phap ly ve nha, Tat; xe 8 to,...

Buirc 2: Don vi tien hanh kiern ke, phan 164i tai san thanh cac nhom chu yeu nhu sau:

1. Nhom tai san nha nuac dugc xac dinh gia tri de giao cho don vi sir nghiep cong 14p to chir tai chinh quan 11, Om:

a) Tai san (bao gam ca tai san dugc vien trg, tai trg, bi6u, tang cho, tai san dugc xac lap quyen hitu cua Nha nu6c, tai san cua cac du an sir dung von nha nu6c, tai san khac) do Nha nu6c giao bang hien vat, quyen sir dung slat;

b) Tai san dirge dau to xay dung, mua sam bang nguon ngan sach nha mac giao;

c) Tai san dugc dau tu xay dung, mua sam bang tin c6 nguon g6c tir ngan sach nha ntx6c, gom:

- Tai san duge dau tu xay dung, mua sam tix nguon Quy phat tri& -t hoat dOng su nghiep va Quy phitc lgi crla don vi, nguon thu tir hoat Ong dich vu sir nghiep ding va cac nguon thu khac theo quy dinh cua phap luat;

- Tai san dugc dau tir xay dung, mua sam tir cac nguon von huy &Ong sau khi tra het ng von huy dOng, tai san nhan Op von lien doanh, lien ket sau khi het th6i flan lien doanh, lien ket tr6 thanh tai san dm don vi.

d) Phan gia tri tai san dugc hinh thanh tir nguon ngan sach nha nir6c hoac có nguon gac tix ngan sach nha nu6c d8i vai tai san dugc dau tu xay dung, mua sam tir nhieu nguon khac nhau.

2. Nhom tai san khong can dung, tai san tan dong, tai san cho . thanh 11, don vi c6 trach nhiem xir 11 theo the dO hien hanh. TrtrOng hop den thoi diem xac dinh gia tri ma don vi chua kip xir ly thi don vi c8 trach nhiem tiep tuc bao quart va bao cao cap cOtham quyen theo quy dinh cita phap luat ve quan 11, sir dung tai san nha nu6c quyet dinh xir 11 va giao trach nhiem to chirc xir 11 (Mau 1 dinh kern).

3. Nhom tai san don vi su nghiep cong 14p to chir tai chinh thue, muon, nhan gilt ho, nhan gia cong, nhan dai 11, nhan k/ giri , nhan Op von lien doanh, lien ket cua cac to chirc ca nhan khac va cac tai san khac kh8ng phai dm don vi, don vi tiep tuc quail 11, sir dung theo quy dinh.

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4. Phan dien tich nha, dat cua clan vi sit nghiep cong lap to chit tai chinh cid b6 tri lam nha a cho can 136, cong chirc, vien chirc dit dieu kien chuy'en giao cho Uy ban nhan dan cap tinh, nai ,c6 nha, dat de quail 1/, xir 1/ theo quy dinh cua

phap lug, dan vi c6 van ban de nghi Uy ban nhan dan thanh pho (nai c6 ca sa nha, dat) tip nhan de xir 1/ theo quy dinh.

5. Phan dien tich dat Nha nuac cho clan vi sit nghiep cong lap to chit tai chinh thue tra tien thue dat hang nam, dan vi thuc hien quan 1/, sir dung theo quy dinh cua phap lug ve dat dai.

6. Tai san cua cac chuang trinh, de an, du an, nhiem vu khoa hoc va cong nghe (sau day goi la du an) sir dung von nha nuac

- Tai san phuc vu cong tac quan 1/ du an do clan vi sr nghiep cong lap to chit tai chinh lam chit du an nhung chua c6 quyet dinh xir 1/ oh cap co tharn quyen;

- Tai san la ket qua dm qua trinh thuc hien du an do don vi sit nghiep cong lap lam chit du an nhung chua ban giao dua vao sir dung.

Sau khi du an ket thitc va c6 guy& dinh cua cap c6 tham quyen giao cho don vi quan 1/, sir dung thi thuc hien xac dinh gia tri de giao cho clan vi quan 1/. Doi vai tai san la ket qua dm qua trinh thuc hien du an nhung chua ban giao dua vao sir dung, dan vi thuc hien hach town nguyen gia tam tinh theo quy dinh tai Thong to so 162/2014/TT-BTC ngay 06 thang 11 nam 2014 dm B6 Tai chinh quy dinh the dO quan 1/, tinh hao mon tai san c6 dinh trong cac ca quan nha nuac, don vi sit nghiep ding lap va cac to chirc co sirdung ngan sach nha nuac :

Khi dugc ban giao cho don vi dua vao sir dung thi thuc hien xac dinh gia tri de giao cho don vi quan 1/ (Mau 2 clinh kern).

7. D6i vai tai san thira, thieu phat hien qua kiem ke, don vi xir' 1/ nhu sau:

a) Tai san thieu phai xac dinh trach nhiem cita to chirc, ca nhan de xir 1/ b6i thuang vat chat theo quy dinh hien hanh. Twang hop tai san thieu dugc xac dinh do nguyen nhan khach quan (thien tai, hem hoan...) don vi bao ca.() cap c6 tharn quyen quy dinh tai Khoan 3 Dieu 1 Nghi dinh so 04/2016/ND-CP ngay 06 thang 01 nam 2016 dm Chinh phis quyet dinh ghi giam tai san theo quy dinh cua phap lug ye toan. Tnrang hop tai san cid dugc mua bao hiem va dirge doanh nghiep bao hiem 136i thirang theo hop &rig thi so tien 136i thuong dugc 136 sung vao Quy phat trien hog &Ong sit nghiep cua don vi.

b) Tai san thira, neu 'thong xac dinh dugc nguyen nhan hoac khOng tim dugc chit sa hiru thi ghi tang tai san va dua vao phan tai san xac dinh gia tri de giao cho dan vi quan 1/ theo ca the giao von cho doanh nghiep.

+ Danh myc tai san la nha, did la try so' . lam vie:c, so' hoot &Ong sy• nghi0: Op theo mat 01-DM/DVSN (dinh kern).

+ Danh muc tai san M xe 0 to: Mp theo matt 02-DM/DVSN (clinh kern)

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+ Danh myc tai san khcic (tra' try so' lam viec, ccr horn d'Ong scr nghiep va xe o to) lt:ip theo mat" 03-DNI/DVSN (dinh kern).

Bulk 3: Tien hanh xac dinh gia tri tai san nha

- Viec xac dinh gia tri tai san nha nugc de giao cho dan vi su nghiep cong lap quan lY phai dugc xac dinh Wang d'Ong Viet Nam. Truerng hop tai • san dugc hach toan bang ngoai to thi quy doi thanh clang Viet Nam theo tY gia hach toan ngoai to do Kho bac nha mac cong bo tai then diem xac dinh gia tri tai san.

- D6i vgi tai san la gia tri quyen sir dung ddt: Dan vi su nghiep cong lap thus hien xac dinh gia tri quyen sir dung dat de dm vao tinh gia tri tai san giao cho dan vi guar' lY theo cach tinh sau:

Gicitri Quyi'n stc dung dat (dOng)= Dien tick dat (m2) x GM dirt (dirng/m 2).

Trong do:

+ Dien tich dot la dien tich dugc ghi trong GiAy chirng nhlan quyen sir dung dat ho4c Quyet dinh giao dat, cho thue dat dm cap c6 tham quyen (trong twang hop chua c6 Giay chUng nhan quyen sir dung dat). Trugng hop don vi chua c6 Giay chirng nhan quyen sir dung dat, Quyet dinh giao dat, cho thue dat dm cap c6 tham quyen, don vi c6 van ban giri co quan nha nu& co tham quyen xac dinh dien tich dat de lam co so )(de dinh gia tri quyen sir dung dat.

+ Gia dat dugc xac dinh theo gia dot trong Bang gia d'At do Uy ban nhan dan thanh pho ban hanh nhan (x) vol he so dieu chinh gia dat do Uy ban nhan dan thanh phoquy dinh ap dung tai theii diem xac dinh gia tri tai san de giao cho don vi quanlY.

DIM voi tai san khac: can cur vao gia tri con lai cua tai san dang theo de5i tren so ke toan tai tiled diem xac dinh gia tri tai san, be5pha'n tai chinh ke toan cua dan vi lap danh muc tai san nha nu& (chUng loai, so luvng, gia tri) trinh Thu truerng don vi phe duy'et. 1)01 vai cac tai san nha nu& don vi chua hach toan, chua tinh hao mon cho theri gian sir dung, tai san da tinh hao mon du nhtmg van con sir dung dugc, Thu truang clan vi thanh lap HOi &Mg de xac dinh gia tri con lai cua tai san.

Kinh phi boat dOng cua HOi dang xac dinh gia dugc sir dung tir ngui .)n kinh phi hoat &Ong thuemg xuyen cda don

Buirc 4: 1-It) so de nghi chuyen giao tai san nha ntrarc:

Sau khi thus hien xong Buck 3, don vi sir nghiep cong lap lap ht) so trinh Uy ban nhan dan qu4n (thong qua phong Tai chinh — Ke hoach quan),

- Van ban de nghi chuyen giao tai san nha nuot dm don vi va dm co quan chil quan layhOng, ban (neu c6), trong do, neu rei: Ten don vi dugc giao tai san nha ntrerc; tong danh muc tai san nha mere; tong gia tri tai san nha nuot de nghi chuyen giao...

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- Danh muc tai san kern theo (theo mau quy dinh oec 2).

- Bien ban ki'em ke, plan loci tai san;

- Ho so xac dinh gia tri tai san de giao von;

- Y kien dm co quan quan (lieu co).

III. Thant quyen quyet dinh giao tai san nha ntnk cho don vi sty nghqp ding gip tir chit tai chinh:

Tren cu,sa tham mu phong Tai chinh — hoach qu4n, Uy ban nhan dan quan quyet dinh giao tai san nha nuac cho don vi quan 1ST theo co the giao

von cho doanh nghiep.

IV. T6 chtic thkrc hien: 1. Sau khi có Quyet dinh giao tai san nha nuac, don vi su nghiep dog lap

quan 1ST theo co che giao von cho doanh nghiep cu the nhu sau:

- Viec quan 1ST, sir dung tai san nha nuac da giao cho don vi su nghiep cong

14p quan 1ST theo co the giao von cho doanh nghiep thuc hien theo quy dinh tai

Chuong IV Luat Quan 1ST, sir dung tai san nha nuac; Chuong III Nghi dinh so 52/2009/ND-CP ngay 03 thang 6 nam 2009 dm Chinh phi"; Nghi dinh so 04/2016/ND-CP ngay 06 thang 01 nam 2016 dm Chinh phi"; Thong tu so 245/2009/TT-BTC ngay 31 thang 12 nam 2009 dm BO TM chinh; Thong tu so 23/2016/TT-BTC ngay 16 thang 02 nam 2016 cilia B6 Tai chinh; Quyet dinh so 10/2010/QD-UBND ngay 04 thang 02 nam 2010 ciia Uy ban nhan dan thanh ph6 ve phan cap quan 1ST nha nuot dOi vgi tai san nha nuac tai co quan hanh chinh, don vi su nghiep cong lap, to chirc chinh tri - xa h6i dugc ngan sach nha nuac dam bao kinh phi hoat d6ng.

- Viec tinh hao mon va trich khAu hao tai sari c6 dinh dugc thuc hien nhu sau:

a. Trich khan hao tai san c6 dinh theo Th6ng tu s6 45/2013/TT-BTC ngay 25 thang 4 nam 2013 dm B6 TM chinh ve huong dan the d6 quan 1ST, sir dung va

trich khan hao tai san co dinh.

b. Tinh hao mon tai san theo ThOng tu s6 162/2014/TT-BTC ngay 06 thang 11 nam 2014 dm B'6 Tai chinh quy dinh the d6 quan 1ST, tinh hao man tai san c6 dinh trong cac co quan nha nuac, don vi su nghiep cong lap va cac to chirc có sir dung ngan sach nha nuac.

c. Tinh tiled gian sir dung, tST le hao mon tai san c6 dinh vo hinh va tai san c6 dinh d4c thu theo Quyet dinh so 6365/QD-UBND ngay 07 thang 12 nam 2016 cua Uy ban nhan dan thanh ph6 ve ban hanh danh muc, thei gian sir dung va ty le tinh hao mon tai san co dinh vo hinh va tai san co dinh d4c thu thuc pham vi quan 1y cua thanh ph6 H6 Chi Minh.

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Noi - Nhir - TT. HDND (plan; - TT. UBND qu4n; - Phong TC-KH quan; - Lull: VT, TI1 (lb).

en Phir&c Hung

TICH , eUAti

2. Dan vi six nghiep cong lap dtrgc Nha nu& giao tai san c6 trach nhiem th.gc hien ke khai, bao cao va (tang nhap thong tin ye tai san nha mr6c , st:r dung vao muc dick san xuat, kinh doanh dich vu, cho thue, lien doanh, lien ket vao ca s6 dir quoc gia ve tai san nha mr6c theo thgi han quy dinh tai Dieu 18 Thong tu. s6 23/2016/TT-BTC ngay 16 tiling 02 nam 2016 dm Bo Tai chinh.

3. Bao toan phat trien von va tai san nha nu& dugc giao quan 1Y, sir dung.

4. Thgc hien nghia vu tai chinh vai nha mac theo quy dinh cita pita') luat.

Tren day la mot s6 not dung hi/Ong dan trinh tg dill tuc xac dinh gia tri tai san nha nu&c de giao cho don vi six nghiep cong lap to chit tai chinh quart ly theo ca che giao von cho doanh nghiep. Trong qua trinh thgc hien, neu co kilo khan, vtrOng mac, can bao cao Uy ban nhan dan quan (thong qua phong Tai chinh - Ke hoach quan) de dtrgc hi/611g dan, giai quyet kip theri./.

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tY B UAN 2 CONG HOA XA WI CHU NGHIA VIET NAM D(Ic 14p - Tt.r do - Hanh phtic

QuOn 2, ngay A9 thang 5 nam 2017

Danh 'nue cac don vi sir nghiep cong lap dii dieu luen dime Nha nuirc xac dinh gia tri tai sin de giao cho don vi quail 157

theo co che giao von cho doanh nghiep theo COng van so 2714/UBND-TM ngay 01/6/2016 dm Uy ban nhan dan thanh phi

(Dinh kern Cong van so':200/UBND-TCKH ngayI9/5/2017 cl:ta Uy ban nhan dein quan)

STT Ten don vi Ghi chit

I Don vi su• nghiep cong lap tit' dam No chi tht•ang xuyen (Lodi 1)

01 Ban Bi5i thireng giai phOng mat bang quan

02 Ban Quan 15/ dAu to xay chrrng cong trinh quan

03 Benh vien quan

II Dan vi sty nghiep cong lap ttr dam bac) mot .1. chi phan chi thuirng xuyen (Lodi 2)

01 Truing MAm non 19/5

02 Truing Mam non Thao Dien

03 Truing MAm non Hoa Wing

04 Twang MAm non San Ca

05 Truing MAm non Binh An

06 Truing MAm nonBinh Tnrng Wing

07 Throng MAm non Cat Lai

08 Truing MAm non Hoa Mi

09 Truing MAm non Vuem 116ng

10 Truing MAm non Sen Wong

11 Truing MAm non Mang Non

12 Truing MAm non An Phil

13 Truing MAm non Thanh my Lqi

14 Truing MAm nonVanh Khuyen

15 Twang Tieu hoc NguyL Van Tr8i

16 Truing Tieu hoc Giling Ong T6

17 Truong Ti6u hoc An Khanh

STT Ten don vi Ghi chti

18 Truong Tieu hoc HuSinh Van NO

19 Truong Tieu hoc An Phil

20 Truong Tieu hocNguye'n Hien

21 Truong Tieu hocMy Thily

22 Truong Tieu hoc Thanh My Lgi

23 Tnremg Tieu hoc Lucmg Th6 Vinh

24 Gido due 'chuyen biet Thao Dien

25 Truong THCS An Phil

26 Tnth.ng THCS Birth An

27 Truong THCS Gitmg Ong T6

28 Tnramg THCS Luang Dinh Um

29 Tru6ng THCS Nguyen Van Tr'O'i

30 Truong THCS Nguygn Thi Dinh

31 Truimg THCS Thanh my Lgi

32 Trung tam Ky thuat ding hop huang nghiep va day

, ,, nghe quan

33 Twang Cao clang nghe Thu Thiem

34 Trung tam Y to du phOng quan

35 Nha thie'll nhi qu4n

36 Trung tam Van hoa qu4n

37 Trung tam The duc the thao sql4n

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